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Questions and answers

Question 1:

In 2006 and 2007, due to lack of financial resources the enterprise was paying earnings to employees but was not paying taxes and contributions at the same time. After financial control in 2008, we were issued with the decision to pay obligations under taxes and contributions as well as the interest for untimely payment of these taxes and contributions. Are we entitled to the interest write-off if we pay main debt by the end of 2008?

Answer 1:

Taxes and contributions on and out of earnings of employees are considered as withholding taxes and contributions, since they become due the same day with the earnings payment. For the obligations under earnings' taxes and contributions, save health insurance contribution, paid in 2006 and 2007, the claimant fulfills conditions for the interest write-off if stands for a resident submitting the request within the deadline and if effects payment of the obligation under the debt and secondary tax levies (except interest) by the end of 2008. If effects payment after the deadline, and by June 30, 2009, at the latest, the interest will be written-off in the amount of 75%, or 50% accordingly. Besides, if has any arrears hereunder that became due and payable in 2008, he must settle them too, together with secondary tax levies (including interest) within the prescribed deadline.

Question 2:

On the basis of the Personal Income Tax Law, to the amount of daily expense allowance, exceeding untaxable amount, tax, equaling to 12 %, should be calculated, paid and recorded in the PP OPJ-1 form. By when do we have to submit the form to the tax administration?

Answer 2:

Employer shall submit the PPP OPJ-1 form once a month, namely, within 5 days following the end of the month, while large taxpayers shall do it the same day of the payment effecting or within two days of the payment at the latest.